CLA-2-17:S:N:N1:232-873432
Mr. Clark D. Bien
Total Foods Corporation
6018 West Maple Road, Suite 888
West Bloomfield, MI 48322
RE: The tariff classification of blended syrups from Canada.
Dear Mr. Bien:
In your letter dated April 10, 1992 you requested a tariff
classification ruling.
Samples and information were submitted with your initial
request dated March 20, 1992. The subject merchandise consists
of four unflavored blended syrups: 64.5 percent sucrose syrup
and 35.5 percent high fructose corn syrup, 64.5 percent invert
syrup and 35.5 percent high fructose corn syrup, 94 percent
sucrose syrup and 6 percent high fructose corn syrup, and 94
percent invert syrup and 6 percent high fructose corn syrup. The
sucrose and invert are sugar syrups derived from sugar cane
and/or sugar beet. The products will be manufactured from
foreign sugar and the corn syrup will be either foreign or of
U.S. origin. All of the merchandise will be imported in either
4,000 gallon trailers or in 55 gallon drums. The syrups will be
used as ingredients in the manufacture of hard candies, ice
cream, bakery products etc.
The applicable subheading for the four blended syrups will
be 1702.90.5080, Harmonized Tariff Schedule of the United States
(HTS), which provides for other sugars...sugar syrups not
containing added flavoring or coloring matter.... The duty rate
will be 6 percent ad valorem.
Additionally, the four blended syrups are subject to the
quota quantity restrictions provided for in subheading
9904.50.20, HTS.
Goods classifiable under subheading 1702.90.5080, HTS, which
have originated in the territory of Canada, will be entitled to a
3.6 percent ad valorem rate of duty under the United States-
Canada Free Trade Agreement (FTA) upon compliance with all
applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport